香港個人所得稅與經營無限公司利得稅法例和計算辦法

According to the Inland Revenue Ordinance, the Personal Assessment (or PA) is able to elect for the assessment of an individual's total income, including the profits tax, salaries tax and properties tax. But, such election of PA has to meet the requirements of (1) staying in Hong Kong over 180 days and (2) both spouses elect such PA (for married individuals). Thus, for your case, your separated wife or spouse does not elect the PA or sign the tax return form to elect the PA in order for you not able to elect the PA. Your income should be subject to the profits tax or 16% based on the assessable profits. Until, two year later, your divorce case is settled, then you are back to a single and you are able to elect the PA again.
Still, you can arrange the tax planning not to subject to the profits tax, and subject to the salaries tax. Then, your tax allowance is able to use up. Well, I think the tax expert or qualified accountant is able to assist you to arrange the tax planning.

你可以向稅務主任提出要求無限公司的收益轉入個人入息課,現在稅單出了,你可以出一封反對信給稅務主任.